EXHIBIT 23
 
                        CONSENT OF INDEPENDENT AUDITORS
 
    We consent to the incorporation by reference in this Annual Report (Form
10-K) of American Income Fund I-D, a Massachusetts Limited Partnership, of our
report dated March 10, 1999 included in the 1998 Annual Report to the Partners
of American Income Fund I-D, a Massachusetts Limited Partnership.
 
                                          ERNST & YOUNG LLP
 
Boston, Massachusetts
March 10, 1999